c: Special provisions for gifts

I. – Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the donor is under the age of seventy. II. – Full ownership donations of all or an undivided share of all movable…

I. – For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or the shares or stocks of a company, an allowance of €300,000 is applied, at the option of the donee, to the value of the business or customer base or to the fraction of…

I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of €100,000 if they are allocated by the donee, no later than the last day of the third month following the transfer: a) To subscriptions to the initial capital or capital increases of a…

For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren. The donor’s deceased grandchildren are, for the purposes of applying the allowance, represented by their donee descendants under the conditions laid down by the Civil Code as regards representation in inheritance.

For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor’s great-grandchildren.

For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor’s spouse.

For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact. The benefit of this allowance is called into question when the pact ends during the calendar year in which it was entered into or the following year for a reason other than marriage between the partners or the death of…

I. – Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or grand-niece are exempt from free transfer duties up to a limit of €31,865 every fifteen years. This exemption is subject to compliance with the following conditions: 1° The donor is less than eighty years…

Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free transfer duties, up to the declared value of these assets, where the deed of gift contains an undertaking by the donee, made on behalf of himself and his successors in title, to…

Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than three years after the planning permission is obtained, are exempt from free transfer tax, up to the declared value of the property, up to a maximum of: 1° €100,000, when they are granted in favour of a descendant…